Robinson v. State

We are asked by this writ of error to reverse the negative resolution of the sole question involved in this case and put to itself by the district court: “Is a beneficiary of a trust entitled to a claim of deduction for federal income tax paid on account of a distribution from the trust which is reported on federal returns as taxable income, but which is reported on Colorado returns as principal and not taxable?”

In their initial brief Mr. Robinson and Mrs. Krentler inform the Court that:

“The sole issue to be decided by this Court is whether a trust beneficiary who was liable for and has paid…